The influence of sales growth, profitability, and firm size on tax avoidance in consumer goods companies listed on Indonesia Stock Exchange

Juvenia, Juvenia (2021) The influence of sales growth, profitability, and firm size on tax avoidance in consumer goods companies listed on Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax is an obligation for every citizen who meets the criteria to provide a portion of their income in accordance with applicable regulations. In Indonesia, as in other countries, the government tends to receive more taxes from citizens for the state’s development. On the other hand, taxpayers will try to minimize the amount of tax they have to pay in order to maximize their profit. In this research, the dependent variable used is tax avoidance, while the independent variables used are sales growth, profitability, and company size. The purpose of this research is to analyze the influence of sales growth, profitability, and firm size toward tax avoidance. The type of research conducted is quantitative. The data used is secondary data obtained through the company's annual reports published at Indonesia Stock Exchange (IDX). The population in this study are consumer goods companies listed at IDX during the period of 2017 – 2019. The sampling method applied is purposive sampling and obtained 81 total samples. This study shows that sales growth does not have a partial influence on tax avoidance, while profitability and firm size have a partial influence on tax avoidance. The sales growth, profitability, and firm size have an influence on tax avoidance simultaneously. / Pajak adalah kewajiban bagi tiap-tiap warga negara yang memenuhi kriteria untuk memberikan sebagian dari penghasilannya sesuai dengan peraturan yang berlaku. Di Indonesia sama dengan negara lainnya, pemerintah cenderung berusaha memperoleh pembayaran pajak dari warga untuk negara itu sendiri. Sebaliknya, warga akan berusaha meminimalisir jumlah pajak yang harus mereka bayar guna memperoleh keuntungan semaksimal mungkin. Dalam penelitian ini, variabel dependen yang digunakan adalah penghindaran pajak, sedangkan variabel independen yang digunakan adalah pertumbuhan penjualan, profitabilitas, dan ukuran perusahaan. Tujuan penelitian ini adalah untuk menganalisis pengaruh pertumbuhan penjualan, profitabilitas, dan ukuran perusahaan terhadap penghindaran pajak. Jenis penelitian yang dilakukan adalah kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh melalui laporan keuangan perusahaan yang dipublikasikan di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan barang konsumen yang terdaftar dalam BEI selama periode 2017 – 2019. Teknik pengambilan sampel yang diterapkan disebut purposive sampling dan diperoleh 81 total sampel. Hasil penelitian ini menunjukkan bahwa pertumbuhan penjualan tidak memiliki dampak terhadap penghindaran pajak secara parsial, sedangkan profitabilitas dan ukuran perusahaan memiliki dampak terhadap penghindaran pajak secara parsial. Selain itu, pertumbuhan penjualan, profitabilitas, dan ukuran penjualan memiliki dampak terhadap penghindaran pajak secara bersamaan.

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